{"id":8145,"date":"2021-05-02T07:48:59","date_gmt":"2021-05-02T07:48:59","guid":{"rendered":"http:\/\/pravnizapisi.rs\/?page_id=8145"},"modified":"2021-11-29T00:25:37","modified_gmt":"2021-11-29T00:25:37","slug":"8145-2","status":"publish","type":"page","link":"https:\/\/www.pravnizapisi.rs\/en\/issues\/issue-2-2017\/8145-2\/","title":{"rendered":""},"content":{"rendered":"

PRAVNI ZAPISI \u2022 Year VIII \u2022 No. 2 \u2022 pp. 249-266<\/p>\n

THE VAT TREATMENT OF TRANSACTIONS BETWEEN HEAD OFFICE AND BRANCH<\/strong><\/h3>\n
\"\"<\/a>
Language: Serbian<\/figcaption><\/figure>\n

Doc. dr Milo\u0161 Milo\u0161evi\u0107
\n<\/strong>Docent, Pravni fakultet Univerziteta u Beogradu
\ne-mail: milosevic@ius.bg.ac.rs<\/a><\/h4>\n

Doc. dr Svetislav V. Kosti\u0107
\n<\/strong>Docent, Pravni fakultet Univerziteta u Beogradu
\ne-mail: skostic@ius.bg.ac.rs<\/a><\/h4>\n

.<\/span><\/p>\n

Pravni zapisi, No. 2\/2017, pp. 249-266<\/p>\n

Original Scientific Article<\/p>\n

DOI<\/strong>: 10.5937\/pravzap0-16163<\/a><\/p>\n

KEY WORDS<\/strong>
\n<\/span>VAT, head office, branch, VAT group, FCE Bank, Scandia<\/p>\n

ABSTRACT<\/strong>
\n<\/span>The VAT treatment of transactions between head office and branch varies depending on the territorial spread of the taxpayer. If the head office and the branch are within the borders of one tax jurisdiction, their transactions are non-taxable since they are conducted within a single tax- payer. The non-taxable treatment of cross-border provision of services be- tween the head office and the branch and vice versa is based on the same argument. However, if one of the entities becomes a member of the local VAT group, the single taxpayer becomes \u201cdivided\u201d and the service is subject to taxation. Cross-border supply of goods, on the other hand, is always taxable as required by the destination principle. A detailed analysis of the described tax treatment is the subject of this article.<\/p>\n","protected":false},"excerpt":{"rendered":"

PRAVNI ZAPISI \u2022 Year VIII \u2022 No. 2 \u2022 pp. 249-266 THE VAT TREATMENT OF TRANSACTIONS BETWEEN HEAD OFFICE AND BRANCH Doc. dr Milo\u0161 Milo\u0161evi\u0107 Docent, Pravni fakultet Univerziteta u Beogradu e-mail: milosevic@ius.bg.ac.rs Doc. dr Svetislav V. Kosti\u0107 Docent, Pravni fakultet Univerziteta u Beogradu e-mail: skostic@ius.bg.ac.rs . Pravni zapisi, No. 2\/2017, pp. 249-266 Original Scientific Article DOI: 10.5937\/pravzap0-16163 KEY WORDS VAT, head office, branch, VAT group, FCE Bank, Scandia ABSTRACT The VAT treatment of transactions between head office and branch varies depending on the territorial spread of the taxpayer. If the head office and the branch are within the borders […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":6283,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-article.php","meta":{"footnotes":""},"class_list":["post-8145","page","type-page","status-publish","hentry"],"yoast_head":"\n- Pravni Zapisi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pravnizapisi.rs\/svi-brojevi\/pravni-zapisi-2-2017\/8142-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"- Pravni Zapisi\" \/>\n<meta property=\"og:description\" content=\"PRAVNI ZAPISI \u2022 Year VIII \u2022 No. 2 \u2022 pp. 249-266 THE VAT TREATMENT OF TRANSACTIONS BETWEEN HEAD OFFICE AND BRANCH Doc. dr Milo\u0161 Milo\u0161evi\u0107 Docent, Pravni fakultet Univerziteta u Beogradu e-mail: milosevic@ius.bg.ac.rs Doc. dr Svetislav V. Kosti\u0107 Docent, Pravni fakultet Univerziteta u Beogradu e-mail: skostic@ius.bg.ac.rs . Pravni zapisi, No. 2\/2017, pp. 249-266 Original Scientific Article DOI: 10.5937\/pravzap0-16163 KEY WORDS VAT, head office, branch, VAT group, FCE Bank, Scandia ABSTRACT The VAT treatment of transactions between head office and branch varies depending on the territorial spread of the taxpayer. 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Kosti\u0107 Docent, Pravni fakultet Univerziteta u Beogradu e-mail: skostic@ius.bg.ac.rs . Pravni zapisi, No. 2\/2017, pp. 249-266 Original Scientific Article DOI: 10.5937\/pravzap0-16163 KEY WORDS VAT, head office, branch, VAT group, FCE Bank, Scandia ABSTRACT The VAT treatment of transactions between head office and branch varies depending on the territorial spread of the taxpayer. 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